The majority of purchases are subject to 15% tax to all persons on the island including visitors. This tax is called VAT, Value Added Tax.

 However, in some stores, mainly the leading department store Cave Shepard and various jewellery and wine stores, visitors can purchase items duty free. Just show your passport and plane ticket to get the item you are purchasing tax free.   At the Airport, there is a departure tax of $60BDS payable on all persons 12 years of age and over, however this is now (August'07) included in most if not all airlines ticket prices, but do check up and if required remember to put it aside early.